US obligations while living abroad
As a US citizen or permanent resident, your obligations to the US continue even living in another country. We cover: passport, FBAR, FATCA, FEIE, and voting from abroad.
US obligations for American expats
The US is one of few countries that taxes its citizens based on citizenship (not residency). This means whether you live in Mexico, Spain, Thailand, or anywhere, your US obligations continue.
Pages in this section
- Renewing US passport from abroad
- FBAR (FinCEN 114) — Foreign bank account report > $10,000
- FATCA (Form 8938) — Foreign financial assets disclosure
- FEIE — Foreign Earned Income Exclusion (Form 2555)
- Voting from abroad — FVAP, FPCA
Annual obligations summary
| Obligation | Who | Deadline | Cost |
|---|---|---|---|
| Form 1040 (annual federal return) | All US persons | April 15 (June 15 for expats) | Prep time |
| FBAR (FinCEN 114) | Foreign accounts > $10K | April 15 (auto ext Oct 15) | FREE |
| Form 8938 (FATCA) | Foreign assets > threshold | With 1040 | FREE |
| Form 2555 (FEIE) | To exclude income | With 1040 | FREE |
| Selective Service (males 18-25) | Male citizens | Once at 18 | FREE |
| Renew passport | Before expiry | When applicable | $130 |
Key resources
- IRS International Taxpayers: irs.gov/individuals/international-taxpayers
- FBAR / BSA E-Filing: bsaefiling.fincen.treas.gov
- FVAP (voting): fvap.gov
- Travel.State.gov (passport): travel.state.gov
- US Embassies list: usembassy.gov
Last verified: 2026-05-25.
General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.
Related procedural information
- USCIS Form I-407 — abandonment of LPR status — formal renunciation procedure
- IRS tax obligations as a US citizen abroad — citizens file regardless of residence
- Social Security totalization agreements — avoiding double SS coverage
- Find an international tax attorney — for renunciation and exit-tax cases
- Consulate of your destination country — pre-departure documentation
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FATCA (Form 8938) — Foreign financial assets disclosure
FATCA requires US persons with foreign financial assets exceeding certain thresholds to disclose to the IRS via Form 8938. Differences from FBAR, thresholds, and how to comply.
FBAR (FinCEN 114) — Foreign Bank Account Report
If you're a US person with foreign bank accounts that summed over $10,000 at any point in the year, you must file FBAR (FinCEN Form 114). Rules, penalties, and how to comply.
Foreign Earned Income Exclusion (FEIE) — Form 2555 for US expats
FEIE allows US expats to exclude up to $126,500 of foreign earned income from US taxation. Requirements, how to calculate, and differences from Foreign Tax Credit.
Renewing US passport from abroad
How to renew your US passport while living in another country: process at US embassy or consulate, fees, processing time, and shipping options.
Voting from abroad — US expats guide
How to vote in US elections if living in another country: Federal Voting Assistance Program (FVAP), Federal Post Card Application (FPCA), and deadlines by state.
General information, not legal advice. MigrantUSA is an independent publisher and is not a law firm; using this site does not create an attorney-client relationship, and this content is not a substitute for advice from a licensed attorney about your specific situation. US federal, state, and local government procedures, fees, and forms change. Always verify current details directly with the relevant agency before acting. For immigration, tax, or other legal matters specific to your situation, consult a licensed attorney or BIA-accredited representative.